49.86.070 - Federal income tax. - Washington Statutes

Federal income tax.

(1) If the internal revenue service determines that family leave insurance benefits under this chapter are subject to federal income tax, the department must advise an individual filing a new claim for family leave insurance benefits, at the time of filing such claim, that:

     (a) The internal revenue service has determined that benefits are subject to federal income tax;

     (b) Requirements exist pertaining to estimated tax payments;

     (c) The individual may elect to have federal income tax deducted and withheld from the individual's payment of benefits at the amount specified in the federal internal revenue code; and

     (d) The individual is permitted to change a previously elected withholding status.

     (2) Amounts deducted and withheld from benefits must remain in the family leave insurance account until transferred to the federal taxing authority as a payment of income tax.

     (3) The director shall follow all procedures specified by the federal internal revenue service pertaining to the deducting and withholding of income tax.

[2007 c 357 § 9.]